**EXHIBIT            34.1**

 

 

[Letterhead of            PricewaterhouseCoopers LLP]

 

**Report of Independent Registered Public Accounting            Firm**

 

To FIA            Card Services, National Association:

 

We have            examined management's assertion, included in the accompanying Certification Regarding            Compliance with Applicable Servicing Criteria (the "Compliance Statement"), that FIA            Card Services, National Association (the “Company”) complied with the            servicing criteria set forth in Item 1122(d) of the Securities and Exchange            Commission’s Regulation AB for all asset-backed securities transactions backed by            credit card receivables issued by the BA Credit Card Trust on or before June 30, 2007,            for which transactions the Company acted as servicer, that were registered with the            Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended,            where the related asset-backed securities were outstanding during the reporting period            as specified in the Compliance Statement (the “Platform”), as of and for            the year ended June 30, 2007, excluding the criteria which the Company has determined            are not applicable to the servicing activities performed by them with respect to the            Platform as indicated in Appendix A of the Compliance Statement. The Platform includes            the asset-backed securities listed in Appendix B of the Compliance Statement.            Management is responsible for the Company's compliance with the servicing criteria. Our            responsibility is to express an opinion on management’s assertion based on our            examination.

 

Our            examination was conducted in accordance with standards of the Public Company Accounting            Oversight Board (United States) and, accordingly, included examining, on a test basis,            evidence about the Company’s compliance with the applicable servicing criteria            and performing such other procedures as we considered necessary in the circumstances.            Our examination included testing of selected asset-backed transactions and securities            that comprise the Platform, testing of selected servicing activities related to the            Platform, and determining whether the Company processed those selected transactions and            performed those selected activities in compliance with the applicable servicing            criteria. Our procedures were limited to the selected transactions and servicing            activities performed by the Company during the period covered by this report. Our            procedures were not designed to detect noncompliance arising from errors that may have            occurred prior to or subsequent to our tests that may have affected the balances or            amounts calculated or reported by the Company during the period covered by this report.            We believe that our examination provides a reasonable basis for our opinion. Our            examination does not provide a legal determination on the Company’s compliance            with the servicing criteria.

In our            opinion, management’s assertion that the Company complied with the aforementioned            applicable servicing criteria as of and for the year ended June 30, 2007 for the            Platform is fairly stated, in all material respects.

 

 

/s/            PricewaterhouseCoopers LLP

 

Charlotte, North Carolina

September 17, 2007

 

 

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